“There’s a theory that business owners will pay for value, but not for compliance,” said Warren Miller, describing his SPARC system. “That’s one reason why there’s so much price competition for tax valuations.” But, Miller argues, $25,000 engagements are more common when business analysis or additional risk reduction is offered. “If you’re stuck competing against bottom-feeders for a tax valuation, add some hours of free representation in front of the IRS, if needed, to your proposal,” Miller advises. “I’ve done it.” See what happens to how many jobs you win. Miller’s new Value Maps was selling off the shelves at the NACVA exhibit hall.